https://www.taxtmi.com/caselaws?id=781997 HC held that the six-month period under s.110 of the Customs Act for issuing a show cause notice expired on 7 October 2025, and the subsequent extension letter, issued after expiry, was invalid. The HC further noted lack of proof that the extension was communicated to the petitioner, as the detention receipt omitted email and mobile details, contrary to earlier precedent requiring such particulars. Consequently, the gold bar weighing 117 grams was held liable to be released, though with directions recognising it was not a personal effect. The petition was disposed of. en-us Tue, 18 Nov 2025 00:00:00 +0530 Mon, 24 Nov 2025 08:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781997 HC held that the six-month period under s.110 of the Customs Act for issuing a show cause notice expired on 7 October 2025, and the subsequent extension letter, issued after expiry, was invalid. The HC further noted lack of proof that the extension was communicated to the petitioner, as the detention receipt omitted email and mobile details, contrary to earlier precedent requiring such particulars. Consequently, the gold bar weighing 117 grams was held liable to be released, though with directions recognising it was not a personal effect. The petition was disposed of. Case-Laws Customs Tue, 18 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781997